JGS LIFECARE CORPORATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
JGS LIFECARE CORPORATION (EIN 04-2129128)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-14
IRS object ID
202543189349309999
Schema version
2024v5.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-11-14T13:54:00-06:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN390859910PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BAKER TILLY ADVISORY GROUP LPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line120 STANWIX STREETAddressLine1Txt
CityPITTSBURGHCityNm
State AbbreviationPAStateAbbreviationCd
ZIP15222ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN042129128EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JGS LIFECARE CORPORATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlJGSLBusinessNameControlTxt
Phone4135676211PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1770 CONVERSE STREETAddressLine1Txt
CityLONGMEADOWCityNm
State AbbreviationMAStateAbbreviationCd
ZIP011061786ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJENNIFER SANTERREPersonNm
Person TitleCFOPersonTitleTxt
Phone4135676211PhoneNum
Signature2025-11-11SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKELLY A BROCIOUSPreparerPersonNm
PTINP01254262PTIN
Phone4126976400PhoneNum
Preparation2025-11-11PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerADAM BERMANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1240 LYNNFIELD STREETAddressLine1Txt
CityPEABODYCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01960ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$36,393GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.JGSLIFECARE.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1938FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionNON-PROFIT ORGANIZATION DEDICATED TO IMPROVING THE PHYSICAL, SPIRITUAL AND EMOTIONAL HEALTH OF INDIVIDUALS AND FAMILIES.ActivityOrMissionDesc
Voting Members Governing Body18VotingMembersGoverningBodyCnt
Voting Members Independent17VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers17TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$3,714PYInvestmentIncomeAmt
CY Investment Income$36,393CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$3,714PYTotalRevenueAmt
CY Total Revenue$36,393CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$981,101PYOtherExpensesAmt
CY Other Expenses$1,225,489CYOtherExpensesAmt
PY Total Expenses$981,101PYTotalExpensesAmt
CY Total Expenses$1,225,489CYTotalExpensesAmt
PY Revenues Less Expenses-$977,387PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$1,189,096CYRevenuesLessExpensesAmt
Total Assets BOY$3,182,539TotalAssetsBOYAmt
Total Assets EOY$3,172,505TotalAssetsEOYAmt
Total Liabilities BOY$14,437,056TotalLiabilitiesBOYAmt
Total Liabilities EOY$15,612,887TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$11,254,517NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$12,440,382NetAssetsOrFundBalancesEOYAmt
MissionNON-PROFIT ORGANIZATION DEDICATED TO IMPROVING THE PHYSICAL, SPIRITUAL AND EMOTIONAL HEALTH OF INDIVIDUALS AND FAMILIES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,193,207ExpenseAmt
DescTO PROMOTE PROGRAMS THAT ARE CHARITABLE, EDUCATIONAL AND THAT WILL ADVANCE THE KNOWLEDGE AND PRACTICE OF GERIATRIC NURSING, HEALTH, REHABILITATIVE CARE AND OTHER SERVICES IN WESTERN MASSACHUSETTS.Desc
Total Program Service Expenses$1,193,207TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members18GoverningBodyVotingMembersCnt
Independent Voting Member17IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJENNIFER SANTERREPersonNm
Phone9784715100PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1240 LYNNFIELD STREETAddressLine1Txt
CityPEABODYCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01960ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
ADAM BERMAN
PRESIDENT AND CEO1.0039.00Yes (X)Yes (X)$0$729,760$47,773
STUART ANFANG
CHAIR1.007.00Yes (X)Yes (X)$0$0$0
RUDY D'AGOSTINO
TREASURER1.005.00Yes (X)Yes (X)$0$0$0
CAROL CASARTELLO
CLERK1.005.00Yes (X)Yes (X)$0$0$0
CHRISTOPHER CARR
DIRECTOR1.005.00Yes (X)$0$0$0
MICHELE FEINSTEIN
DIRECTOR1.005.00Yes (X)$0$0$0
GERALD LAZARUS
DIRECTOR1.005.00Yes (X)$0$0$0
SUSAN GOLDSMITH
IMMEDIATE PAST CHAIR1.007.00Yes (X)$0$0$0
JODI DITUSA
DIRECTOR1.005.00Yes (X)$0$0$0
MARTHA FINKEL
DIRECTOR1.005.00Yes (X)$0$0$0
PETER GREENBERG
DIRECTOR1.005.00Yes (X)$0$0$0
RICHARD HALPERN
DIRECTOR1.005.00Yes (X)$0$0$0
STEVE DANE
DIRECTOR1.005.00Yes (X)$0$0$0
JAMES ROSENTHAL
DIRECTOR1.005.00Yes (X)$0$0$0
SUSAN KLINE
DIRECTOR1.005.00Yes (X)$0$0$0
JANE ALBERT
DIRECTOR1.005.00Yes (X)$0$0$0
MICHAEL WEBER
DIRECTOR1.005.00Yes (X)$0$0$0
SUSAN MEGAS
DIRECTOR1.005.00Yes (X)$0$0$0
BARRY BERMAN
CEO EMERITUS-CHIEF PHILANTHROPY OFFICER1.0039.00Yes (X)$0$885,154$40,376
ELIZABETH MULLEN
COO1.0039.00Yes (X)$0$297,133$24,305
JENNIFER SANTERRE
CFO1.0039.00Yes (X)$0$249,822$36,101
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$2,161,869TotReportableCompRltdOrgAmt
Total Other Compensation$148,555TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,785TotalRevenueColumnAmt
Exclusion$9,785ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$26,608SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$26,608SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$26,608TotalRevenueColumnAmt
Exclusion$26,608ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$36,393TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$36,393ExclusionAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$3,622TotalAmt
Management And General$3,622ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$875TotalAmt
Management And General$875ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$148TotalAmt
Management And General$148ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$7,270TotalAmt
Management And General$7,270ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$4,824TotalAmt
Management And General$4,824ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,777TotalAmt
Management And General$1,777ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$803,976TotalAmt
Program Services$803,976ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$389,231TotalAmt
Program Services$389,231ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmt
BUSINESS DEVELOPMENT EX$5,677$5,677
BANK FEES$4,947$4,947
MISCELLANEOUS EXPENSE$2,797$2,797
DUES & SUBSCRIPTIONS$345$345

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,225,489TotalAmt
Program Services$1,193,207ProgramServicesAmt
Management And General$32,282ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$259,187BOYAmt
EOY$221,767EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$487,697BOYAmt
EOY$525,900EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$2,098BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$3,635BOYAmt
EOY$3,767EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$105,754LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$104,985LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$769EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$61,863BOYAmt
EOY$226,436EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$1,963,333BOYAmt
EOY$1,583,333EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$404,726BOYAmt
EOY$610,533EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,182,539BOYAmt
EOY$3,172,505EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$458,813BOYAmt
EOY$461,261EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$14,599BOYAmt
EOY$22,151EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$13,359,876BOYAmt
EOY$12,723,852EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$603,768BOYAmt
EOY$2,405,623EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$14,437,056BOYAmt
EOY$15,612,887EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$12,465,179BOYAmt
EOY-$13,598,855EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,210,662BOYAmt
EOY$1,158,473EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$11,254,517BOYAmt
EOY-$12,440,382EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,182,539BOYAmt
EOY$3,172,505EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$1,189,096ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$23,367NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$26,598OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$142,001CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$28,163CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$13,445CurrentTaxYearMinus2YearsAmt
Total$183,609TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$142,001CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$28,163CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$13,445CurrentTaxYearMinus2YearsAmt
Total$183,609TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$183,609PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,452CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,828CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,675CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,714CurrentTaxYearMinus1YearAmt
Current Tax Year$9,785CurrentTaxYearAmt
Total$21,454TotalAmt
FieldValueIRS element (for citing)
Total Support$205,063TotalSupportAmt
Public Support CY1700.89540PublicSupportCY170Pct
Public Support PY1700.67860PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$710,440BeginningYearBalanceAmt
Investment Earnings Or Losses$26,598InvestmentEarningsOrLossesAmt
End Year Balance$737,038EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$671,559BeginningYearBalanceAmt
Investment Earnings Or Losses$38,881InvestmentEarningsOrLossesAmt
End Year Balance$710,440EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$776,838BeginningYearBalanceAmt
Investment Earnings Or Losses-$105,279InvestmentEarningsOrLossesAmt
End Year Balance$671,559EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$742,207BeginningYearBalanceAmt
Investment Earnings Or Losses$34,631InvestmentEarningsOrLossesAmt
End Year Balance$776,838EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$726,887BeginningYearBalanceAmt
Investment Earnings Or Losses$40,086InvestmentEarningsOrLossesAmt
Other Expenditures-$24,766OtherExpendituresAmt
End Year Balance$742,207EndYearBalanceAmt
FieldValueIRS element (for citing)
Prmnnt Endowment Balance EOY1.00000PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated OrgYes (1)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$10,000OtherCostOrOtherBasisAmt
Depreciation$9,231DepreciationAmt
Book Value$769BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$95,754OtherCostOrOtherBasisAmt
Depreciation$95,754DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$769TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
DUE FROM RELATED PARTIES$189,209
BENEFICIAL INTEREST IN PERPETUAL TRUST$421,324
FieldValueIRS element (for citing)
Total Book Value Other Assets$610,533TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO RELATED PARTIESDesc
Amt$2,405,623Amt
FieldValueIRS element (for citing)
Total Liability$2,405,623TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:IN PRIOR YEARS, THE ORGANIZATION RECEIVED CONTRIBUTIONS WHICH WERE PERMANENTLY RESTRICTED BY THE DONORS. THE PRINCIPAL WAS PLACED IN A PERMANENT ENDOWMENT FUND. THE INCOME IS TO BE USED FOR GENERAL OPERATIONS.
PART X, LINE 2:JGS AND JGS' CONTROLLED ENTITIES ARE NONPROFIT CORPORATIONS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND ARE EXEMPT FROM FEDERAL INCOME TAXES ON THEIR EXEMPT INCOME UNDER SECTION 501(A) OF THE IRC.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
BARRY BERMAN
CEO EMERITUS-CHIEF PHILANTHROPY OFFI$0$712,918$0$150,000$0$22,236$0$0$0$40,376$0$925,530$0$0
ADAM BERMAN
PRESIDENT AND CEO$0$513,619$0$200,000$0$16,141$0$0$0$47,773$0$777,533$0$0
ELIZABETH MULLEN
COO$0$297,133$0$0$0$0$0$0$0$24,305$0$321,438$0$0
JENNIFER SANTERRE
CFO$0$249,822$0$0$0$0$0$0$0$36,101$0$285,923$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 3FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION'S CEO IS PAID BY A RELATED ORGANIZATION, CHELSEA JEWISH LIFECARE. CHELSEA JEWISH LIFECARE USES THE FOLLOWING METHODS TO ESTABLISH THE COMPENSATION OF THE CEO: -COMPENSATION COMMITTEE -COMPENSATION SURVEY OR STUDY -APPROVAL BY THE BOARD OR COMPENSATION COMMITTEEExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2ADAM BERMAN, PRESIDENT AND CEO, AND BARRY BERMAN, CHIEF PHILANTHROPY OFFICER HAVE A FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION A, LINE 3THE ORGANIZATION ENTERED INTO A MANAGEMENT AGREEMENT WITH CHELSEA JEWISH LIFECARE, INC. EFFECTIVE SEPTEMBER 4, 2018. CHELSEA JEWISH LIFECARE, INC. PROVIDED MANAGEMENT SERVICES WHICH INCLUDED THE FOLLOWING RESPONSIBILITIES: 1) KEY PERSONNEL MANAGEMENT 2) PERSONNEL OVERSIGHT (EMPLOYEES & ADMINISTRATION) 3) FINANCIAL RESPONSIBILITIES 4) MANAGEMENT REPORTS 5) REGULATORY COMPLIANCE 6) QUALITY ASSURANCE 7) PURCHASING & CONTRACTING 8) BANK ACCOUNTS
FORM 990, PART VI, SECTION A, LINE 6THE SOLE MEMBER OF THE CORPORATION IS A RELATED ORGANIZATION, CHELSEA JEWISH LIFECARE, INC.
FORM 990, PART VI, SECTION A, LINE 7ATHE APPROVAL OF THE MEMBER, CHELSEA JEWISH LIFECARE, INC. IS REQUIRED TO ELECT OR REMOVE DIRECTORS OF THE CORPORATION.
FORM 990, PART VI, SECTION A, LINE 7BTHE APPROVAL OF THE SOLE MEMBER (CHELSEA JEWISH LIFECARE. INC.), SUBJECT TO ITS BY-LAWS, IS REQUIRED BEFORE THE BOARD OF DIRECTORS' ACTION ON ANY OF THE FOLLOWING BECOMES EFFECTIVE: (A) TO AMEND OR TO REPEAL THE ARTICLES OF ORGANIZATION OR THE BY-LAWS OF THE CORPORATION OR THOSE OF THE AFFILIATES; (B) TO APPROVE ALL PLANS OF MERGER, CONSOLIDATION, REORGANIZATION OR DISSOLUTION OF THE CORPORATION OR ANY AFFILIATE OF THE CORPORATION, OR THE SALE, LEASE, ASSIGNMENT OR TRANSFER OF SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION OR AN AFFILIATE, OR THE PURCHASE OR ACQUISITION BY THE CORPORATION OR BY AN AFFILIATE OF ANY INTEREST IN ANY CORPORATION, PARTNERSHIP, JOINT VENTURE OR OTHER ENTITY, WHETHER NEWLY CREATED OR PREVIOUSLY EXISTING; (C) TO APPROVE ANY BORROWING, GRANTING OF A SECURITY INTEREST BY THE CORPORATION OR BY AN AFFILIATE IN ANY ASSETS OF THE CORPORATION, THE GUARANTY OF ANY DEBT, AND THE GRANTING OF ANY MORTGAGE; (D) TO APPROVE ALL GIFTS, GRANTS, DONATIONS OR SIMILAR TRANSFERS OF FUNDS OF THE CORPORATION OR OF AN AFFILIATE TO ANY ENTITY OTHER THAN THE MEMBER; (E) TO APPROVE OR REMOVE DIRECTORS OR OFFICERS ELECTED BY THE CORPORATION OR BY ANY OF THE AFFILIATES; (F) TO APPROVE THE FORMATION OF ANY SUBSIDIARY OF THE CORPORATION OR THAT OF AN AFFILIATE OR ANY INVESTMENT IN ANOTHER ENTITY OF ANY TYPE; (G) TO APPROVE ANNUAL BUDGETS AND THE SELECTION OF KEY EXECUTIVES OF THE CORPORATION OR AN AFFILIATE; AND (H) TO APPOINT THE CORPORATION'S OR THE AFFILIATES' AUDITORS, ATTORNEYS OR OTHER BUSINESS ADVISORS.
FORM 990, PART VI, SECTION B, LINE 11BTHE ORGANIZATION'S COMPLETE FORM 990 IS REVIEWED BY THE TOP MANAGEMENT PRIOR TO FILING WITH THE IRS. A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO THE BOARD PRIOR TO FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12CON AN ANNUAL BASIS, ALL BOARD MEMBERS ARE INSTRUCTED TO INFORM THE REST OF THE BOARD IF ANY CONFLICT OF INTEREST EXISTS PERTAINING TO THEIR MEMBERSHIP ON THE BOARD. ANY POTENTIAL CONFLICT OF INTEREST IS THEN DISCUSSED AND ASSESSED BY THE REMAINING BOARD MEMBERS. IF A CONFLICT EXISTS, IT MUST BE DISCLOSED AND HELD TO A HIGHER LEVEL OF SCRUTINY IN ORDER TO VERIFY THAT ALL TRANSACTIONS ARE AT ARMS-LENGTH. ANY BOARD MEMBER DEEMED TO HAVE A CONFLICT OF INTEREST WILL ABSTAIN FROM PARTICIPATING IN THE BOARD'S DELIBERATIONS AND DECISIONS IN THE TRANSACTION. THE PRESIDENT AND CEO ARE RESPONSIBLE FOR OVERSEEING THAT THE CONFLICT OF INTEREST PROCESS TAKES PLACE.
FORM 990, PART VI, SECTION B, LINE 15THE ORGANIZATION'S CEO IS PAID BY A RELATED ORGANIZATION, CHELSEA JEWISH LIFECARE. PRIOR TO MAJOR SALARY ADJUSTMENTS FOR THE CEO, THE ORGANIZATION'S BOARD OF DIRECTORS COMPENSATION COMMITTEE ARRANGES FOR A SALARY STUDY TO BE PERFORMED. THE STUDY INCLUDES THE EXECUTIVE SALARIES OF COMPARABLY-SIZED COMPANIES IN THE INDUSTRY. THE BOARD OF DIRECTORS THEN CONSIDERS THE FINDINGS OF THE STUDY IN SETTING THE CEO'S COMPENSATION. 2022 WAS THE MOST RECENT YEAR IN WHICH THE PROCESS INCLUDED REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION. COMPENSATION FOR KEY EMPLOYEES IS DETERMINED THROUGH THE USE OF SALARY STUDIES OR OTHER DATA AND ADJUSTED BASED ON THE EMPLOYEE'S YEARS OF EXPERIENCE AND RESPONSIBILITIES BY BOARD OF DIRECTORS COMPENSATION COMMITTEE. 2022 WAS THE MOST RECENT YEAR IN WHICH THE PROCESS INCLUDED REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XI, LINE 9:OTHER CHANGES IN BENEFICIAL INTEREST 26,598.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (18 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationIndDirect Controlling NADirectControllingNACd
JGS HOUSING SERVICES INC
770 CONVERSE STREETLONGMEADOWMA01106043321157ASSISTED LIVINGMA501(C)(3)LINE 10JGS LIFECARE CORPORATION0
JGS ADMINISTRATIVE SERVICES INC
770 CONVERSE STREETLONGMEADOWMA01106043295014MANAGERIAL & ADMINISTRATIVE SUPPORTMA501(C)(3)LINE 10JGS LIFECARE CORPORATIONYes (1)
JEWISH NURSING HOME OF WESTERN MA INC
770 CONVERSE STREETLONGMEADOWMA01106043138403SKILLED NURSING FACILITYMA501(C)(3)LINE 10JGS LIFECARE CORPORATIONYes (1)
SPECTRUM HOME CARE INC
770 CONVERSE STREETLONGMEADOWMA01106043399549NON-CERTIFIED HOME HEALTH AGENCYMA501(C)(3)LINE 10JGS LIFECARE CORPORATIONYes (1)
SPECTRUM HOME HEALTH & HOSPICE CARE INC
770 CONVERSE STREETLONGMEADOWMA01106043237982HOME HEALTH & HOSPICE CAREMA501(C)(3)LINE 10JGS LIFECARE CORPORATIONYes (1)
GENESIS HOUSE INC
770 CONVERSE STREETLONGMEADOWMA01106042817295ELDERLY HOUSINGMA501(C)(3)LINE 10JGS LIFECARE CORPORATIONYes (1)
GENESIS HOUSE III INC
770 CONVERSE STREETLONGMEADOWMA01106000739159ELDERLY HOUSINGMA501(C)(3)LINE 10JGS LIFECARE CORPORATIONYes (1)
GENESIS LIFECARE CORPORATION
770 CONVERSE STREETLONGMEADOWMA01106812041419LOW-INCOME ELDERLY HOUSING (HUD SUBSIDIZED)MA501(C)(3)LINE 10JGS LIFECARE CORPORATIONYes (1)
CHELSEA JEWISH LIFECARE INC
165 CAPTAINS ROWCHELSEAMA02150510141617MANAGEMENTMA501(C)(3)LINE 7LEGACY LIFECARE INC0
CHELSEA JEWISH COMMUNITY INC
165 CAPTAINS ROWCHELSEAMA02150271756594HOMECARE AND HOSPICEMA501(C)(3)LINE 10CHELSEA JEWISH LIFECARE INC0
CHELSEA JEWISH CHARITABLE FOUNDATION INC
240 LYNNFIELD STREETPEABODYMA01960261244471SUPPORT SERVICES AND FUNDRAISINGMA501(C)(3)LINE 12B, IICHELSEA JEWISH LIFECARE INC0
CHELSEA JEWISH GREEN HOUSE INC
165 CAPTAINS ROWCHELSEAMA02150043326727NUSING HOME & ASSISTED LIVINGMA501(C)(3)LINE 10CHELSEA JEWISH LIFECARE INC0
CHELSEA JEWISH NORTH SHORE ASSISTED LIVING INC
240 LYNNFIELD STREETPEABODYMA01960043274643ASSISTED LIVINGMA501(C)(3)LINE 10CHELSEA JEWISH LIFECARE INC0
JEWISH REHABILITATION CENTER FOR AGED OF THE NORTH SHORE INC
165 CAPTAINS ROWCHELSEAMA02150042106768SKILLED NURSING AND ADH AND ALMA501(C)(3)LINE 10CHELSEA JEWISH LIFECARE INC0
LEGACY LIFECARE INC
240 LYNNFIELD STREETPEABODYMA01960223102199SUPPORT SERVICES AND FUNDRAISINGMA501(C)(3)LINE 12A, I0N/A
CHELSEA JEWISH NURSING HOME INC
17 LAFAYETTE AVENUECHELSEAMA02150042200583NURSING HOMEMA501(C)(3)LINE 10CHELSEA JEWISH LIFECARE INC0
ADMIRAL'S HILL ASSISTED LIVING CORP II
201 CAPTAINS ROWCHELSEAMA02150043538833ASSISTED LIVINGMA501(C)(3)PFCHELSEA JEWISH LIFECARE INC0
DEUTSCHES ALTENHEIM INC
2222 CENTRE STREETWEST ROXBURYMA02132042104144SKILLED NURSING AND ADH AND ALMA501(C)(3)LINE 10LEGACY LIFECARE INC0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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